Case Laws

Superstar Amusement Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

SAC for amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 attracting 18% GST

August 28, 2019

Valerius Industries Vs Union of India
High Court - Gujarat
Special Civil Application

Power of provisional attachment under under Section 83 should not be used as a tool to harass the assessee.

August 28, 2019

HP India Sales Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of desktops consisting of CPU, Monitor, Keyboard and Mouse or any combination to be classified under HSN 8471. Attracts 18% GST.

August 28, 2019

AAP And Co Vs Union of India
High Court - Gujarat
Special Civil Application

Recovery of late fees for late filing of Form GSTR-3B stayed.

August 28, 2019

Gurukrupa Hospitality Services ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Running of canteen and its total affairs including supply of snacks, tea, lunch and dinner to client's employee and workers attracts 5% GST

August 28, 2019

A.M. Abdul Rahman Rowther & Co ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

AAR cannot admit an application where the question raised in the application is already pending before a GST authority

August 27, 2019

Antrix Corporation Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Service of Leasing of Satellite Transponders covered under SAC 9973 19 attracts 5% GST

August 26, 2019

Alligo Agrovet Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Shyam Samruddhi is an organic fertilizer classifiable under HSN 3105 and liable to 5% GST

August 26, 2019

Deputy Conservator of Forests ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Activity of "Logging" does not yield agricultural produce and hence not exempt from GST

August 26, 2019

Sri Mani Transports Vs State Tax Officer
High Court - Madras
Writ Petition

Transporter cannot be proceeded against even if the allegations against the owner of the goods are true?

August 26, 2019

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